i'll phrase it another way:
at some point, someone did that math calculating that,
if Bill Gates saw a $100 bill on the ground,
it wasn't worth his time to stop what he was doing,
bend over, and pick it up.
for the IRS, the cap gains of a potential MIKP run are the same equation.
also, note that my $54m figure is an impossibly high number,
assuming extremes of all variables in the equation.
more likely that total cap gains on a strong MIKP rally would be well under $5m across all shareholders, esp given the innate long term cap gains due to time since suspension.
so that's like Bill Gates bending over to pick up a $10 bill.
aka: it wouldn't be worth the IRS' time to read a 3-line email suggesting the idea.
all that said, i want MIKP to run as much as you do.
but fostering hope via unrealistic speculation doesn't serve anyone.